The IRS issues an ITIN to an individual who is not eligible to obtain a Social Security Number from the Social Security Administration and who needs a taxpayer identification number for tax purposes. An individual applies for an ITIN when it's needed, thus an ITIN isn't obtained in advance of it being needed.
Form W-7 is used to apply for an ITIN and is attached to the tax return and mailed to the IRS. It may also be filed in person at any IRS Tax Assistance Center in the United States or through an authorized acceptance agent. The IRS advises allowing at least 7 weeks for processing and 9 to 11 weeks if filing during tax season.
If a passport is not being submitted along with the application, then at least two supporting documents must be submitted with the application. Supporting documents must also be submitted for dependents if the passport doesn't include a date of entry into the U.S.
Any document submitted must meet these requirements:
- The document must establish the applicant's identity and their connection to a foreign country. If the applicant is a dependent, the document must also prove U.S. residency, unless the applicant is a dependent of U.S. military personnel who are stationed overseas, or is from Mexico or Canada.
- The document must either be original or an original certified copy, including an official seal, from the original issuing agency.
- The document must not have expired. It must be current.
- At least one document must contain the applicant's photo, unless they are a dependent and under age 14 or, if a student, under age 18.
- Applicants (a) who are dependents but not of U.S. military personnel stationed overseas, and (b) whose passport doesn't provide a date of entry into the U.S., are required to submit at least one other document:
- Applicants age 0-6: U.S. medical record, US school record or state identification card that lists their name and U.S. address.
- Applicants age 6-18: U.S. school record, U.S. state identification card or driver’s license that lists their name and U.S. address.
- Applicants 18 and older: A U.S. school record, rental statement from a U.S. property, utility bill for a U.S. property, or a U.S. bank statement, U.S. state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.
- Applicants under age 18 who don't provide a valid passport must provide an original birth certificate.
Form W-7 Supporting Documents:
| Supporting Documentation | Can be used to establish: |
|
| Foreign status |
Identity | |
| Passport (the only stand-alone document**) | x | x |
| U.S. Citizenship and Immigration Services (USCIS) photo identification |
x | x |
| Visa issued by U.S. Department of State | x | x |
| U.S. driver’s license | x | |
| U.S. military identification card | x | |
| Foreign driver’s license | x | |
| Foreign military identification card | x | x |
| National identification card (must contain name, photograph, address, date of birth, and expiration date) |
x | x |
| U.S. state identification card | x | |
| Foreign voter’s registration card | x | x |
| Civil birth certificate | x* | x |
| Medical records (valid only for dependents under age 6) | x* | x |
| School records (valid only for dependents under age 18 if a student) | x* | x |
| *Can be used to establish foreign status only if they are foreign documents. ** Applicants claimed as dependents whose passport lacks a date of entry into the U.S. have to provide additional original documentation in order to prove U.S. residency. |
||
PDF fill-in forms at the IRS website:
PDF Fill-In Form W-7 (English Version)
PDF Fill-In Form W-7 (Spanish Version)
Completing Form W-7 in TaxSlayer Pro
From within the tax return (Form 1040) select:
- Miscellaneous Forms
- Application for ITIN (W-7)
Preparing a return for an individual that does not have an ITIN or SSN
In a tax return, use all zeros as a temporary SSN for the individual that will be applying for an ITIN. If all zeros has previously been used, the program will increment the number to the next one available, i.e., 000000001, 000000002, etc.
Note: The tax return CANNOT be electronically filed using this temporary SSN. It will have to be mailed, attached to the Form W-7.
Addresses to send Form W-7, the tax return, and all supporting documentation:
| US Mail | Private Delivery |
| Internal Revenue Service ITIN Operation PO Box 149342 Austin, TX 78714-9342 |
Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S IH 35 Austin, TX 78741-0000 |
Additional Information:
Individual Taxpayer Identification Number (ITIN)
